304 Budgeting and Finance

Friday, April 27, 2018

The number and scope of county services have expanded in response to intergovernmental mandates and long devolution trends. The dizzying pace of technology innovations promises long-term efficiencies for county operations, but in the short run, requires a significant financial investment. This course defines the role of the county commission as financial policy makers and related roles of citizens, other elected officials and staff.
• Establish the legal parameters for the county budget and identify the functions of a capital and annual operating budget; Propose processes for preparing, adopting and managing the budget; Explain how county government is financed and suggest techniques for estimating county revenues; Consider the adequacy of cash balances or reserves, i.e. how much is enough, not enough, or too much, and how cash balances can be managed.
Instructor: Ryan Adkison, Butler County Assistant Administrator/Finance Director